Independent Attestation Review: National Institute on Drug Abuses Assertions Concerning Drug Control Accounting for Fiscal Year 2012

We performed an attestation review of the National Institute on Drug Abuse (NIDA) fiscal year (FY) 2012 assertions concerning drug control accounting and accompanying table of FY 2012 Actual Obligations. NIDA reported obligations totaling $1.1 billion.

We conducted this review as required by Federal statute (21 U.S.C. § 1704(d)(A)). The Office of National Drug Control Policy's (ONDCP) Circular, Drug Control Accounting, dated May 1, 2007, requires that each year National Drug Control Program agencies submit to the Director of ONDCP an accounting of all funds expended by the agency for National Drug Control Program activities during the previous FY. The Circular provides the requirements for the report, including requirements for the agencies' assertions to its accuracy.

Based on our review, nothing came to our attention that caused us to believe that NIDA's assertions and accompanying table were not fairly stated, in all material respects, based on the Circular.